Sales and Use Tax Annotations

Annotation 190.2080

(b) SPECIFIC PROPERTY AS "MATERIALS" OR "FIXTURES"

190.2080Preheaters. Preheaters are substantial pieces of equipment installed in air intake passages of large industrial boilers in steam plants. The units heat air utilized by the boiler, causing more efficient fuel combustion and greater heat production. The air preheater itself constitutes materials and the drive mechanism constitutes "fixtures." 7/8/65.